Joshua Carey

Joshua is a specialist in indirect and direct tax litigation both for taxpayers and HMRC. He gives pragmatic advice and is highly regarded for his advocacy skills. Joshua has a heavy litigation practice in the First-tier Tribunal, Upper Tribunal and High Court as both an unled advocate, as well as a leading advocate.

He is particularly sought after in judicial review Claims, as well as tax appeals and investigations where HMRC suspect criminal activity.

He has specialist expertise in respect of tax penalties, having been instructed in the five lead authorities relating to the test to be applied for “reasonable excuse”, the impact of proportionality on penalties, what might amount to “special circumstances”, and whether a penalty notice can be issued retrospectively. Significant experience in VAT, Customs, Excise and Landfill tax matters, having appeared in cases with a cumulative value nearing £1B.

Recently Joshua has been instructed in direct tax cases arising out of damages settlements and the tax treatment of such sums of money (i.e. are they emoluments from employment), and was successful in the Court of Appeal in Revenue and Customs Commissioners v Keith Murphy [2022].

Regularly instructed in matters involving criminal investigations or allegations of dishonesty, including financial crime, criminal tax, and proceeds of crime matters.

Previously a Solicitor Advocate in a “Big Six” Australian law firm, and Lead Solicitor for the Missing Trader-Intra Community (MTIC) Litigation team for HMRC in London.

Called 2015 (2014 Australia). Member of the Attorney General’s B Panel of Counsel.

RBA, YFLA.